UNION OF INDIA Vs. KIRLOSKAR PNEUMATIC COMPANY LIMITED

JUDGEMENT

(1.) Leave granted. Herad the counsel for the parties.

(2.) This appeal is directed against, what is called, "Minutes of the order" made by the Bombay High Court on 23rd June, 1995. The order reads:

(3.) The Revenue is questioning the validity and correctness of Clause (3) of the said order whereby the High Court has directed the authorities under the Customs Act not to reject the respondent's application for refund on the ground that it is time barred and to dispose it of on merits.